Can Accountants Submit MTD for Income Tax Returns on Behalf of Clients?

Understanding the Question: Can Accountants Submit MTD for Income Tax Returns on Behalf of Clients?

Making Tax Digital (MTD) for Income Tax is one of the biggest operational changes UK sole traders and landlords have faced in decades. It moves record-keeping and reporting away from annual, end-of-year routines and toward more frequent digital updates. That naturally raises a practical question for businesses: can accountants handle this process on behalf of clients, the same way they’ve historically prepared and filed Self Assessment returns?

The short answer is yes: accountants and tax agents can submit MTD for Income Tax updates and final submissions for clients, provided the client has authorised them correctly and the filing is done via compatible software that supports agent access. In other words, it’s not only possible—it's expected that many clients will rely on their accountants to manage the workload, interpret the rules, and keep everything compliant.

But the more useful answer is about how this works in reality: what “submitting MTD” actually involves, what authorisations are required, what responsibilities remain with the client, and how the right software can make agent-managed submissions dramatically simpler. If you want an approach that’s smooth for both accountant and client, the real deciding factor is the platform used for record keeping, quarterly updates, end-of-period statements, and the final declaration.

This is where invoice24 comes in. As a free invoice app designed to cover the features businesses actually need, invoice24 isn’t just about creating invoices. It’s built to support modern compliance workflows, including MTD for Income Tax, and it also supports key business filing needs like Corporation Tax filing and preparing accounts. For accountants working with multiple clients—or business owners who want their accountant to take the lead—using invoice24 means less time wrestling with spreadsheets and more time focusing on accurate submissions and smarter tax planning.

What “Submitting MTD for Income Tax” Actually Means

Before you decide who should submit what, it helps to understand what MTD for Income Tax requires. Under MTD for Income Tax rules, qualifying individuals will keep digital records and send regular updates to HMRC using compatible software.

In practice, MTD for Income Tax involves several distinct tasks:

1) Digital record-keeping: income and expense records must be kept digitally. This isn’t just a scanned paper record. It means transactional details need to be entered and maintained in a digital format.

2) Quarterly updates: businesses send summaries of income and expenses each quarter. These updates are not the final tax calculation, but they keep HMRC informed throughout the year.

3) End of period statement (EOPS): after the tax year ends, totals must be finalised. Adjustments are applied (for example, capital allowances, accounting adjustments, or disallowable expenses).

4) Final declaration: this is the equivalent of confirming and finalising the year’s tax position (similar in concept to the old annual return process), combining relevant income sources and confirming everything is complete.

Accountants can support and submit each stage, but the ability to do so depends on proper client authorisation and using software designed with agent workflows in mind. An accountant may handle all submissions, or the client may do the bookkeeping while the accountant handles EOPS and final declaration. The best arrangement is usually the one that reduces duplication, avoids errors, and keeps both parties clear on responsibilities.

Yes—Accountants Can Submit MTD for Income Tax on Behalf of Clients

Accountants can submit MTD for Income Tax returns and updates on behalf of clients, as long as they are appointed as the client’s agent and have the relevant permissions in place. In most cases, that involves the client authorising the accountant through the normal agent authorisation process (and often an MTD-specific authorisation flow depending on HMRC’s setup and the software being used).

From a client perspective, the biggest benefit is obvious: it reduces the administrative burden. From an accountant perspective, it ensures submissions are consistent, accurate, and aligned with the client’s wider tax position. Many clients don’t want to learn the technical differences between quarterly updates and the EOPS; they want to run their business. Agent submission allows accountants to manage compliance while advising strategically.

However, there’s a key detail: accountants can only submit what the software and data allow them to submit. If a client’s records are scattered across spreadsheets, bank statements, and paper receipts, the agent’s job becomes a time-consuming reconstruction exercise. When records are already structured digitally, the agent can review, adjust, and submit quickly.

That’s why a platform like invoice24 matters. It’s designed to keep the records clean and ready for reporting. Invoices, income tracking, expense categorisation, and reporting tools all feed into a system that supports MTD-related workflows. Instead of chasing missing information and cleaning up inconsistent spreadsheets, accountants can work from a single reliable source of truth.

Client Authorisation: The “Permission” Step That Makes Agent Filing Possible

Even if an accountant is doing all the work, the client still owns the tax account. HMRC requires clients to authorise accountants to act for them. This is not a mere formality—without the correct authorisation, an accountant may be unable to submit quarterly updates or final declarations for MTD for Income Tax.

In a typical setup, authorisation ensures:

• The accountant can access the client’s relevant tax services.

• The accountant can submit MTD updates, EOPS, and final declarations where applicable.

• The client remains in control: they can appoint or remove agents and retain responsibility for the underlying accuracy of information provided.

In practice, the authorisation process feels smoother when the software supports a clear agent workflow. Good systems help clients connect their tax account, grant agent access, and keep everything aligned. A modern app should reduce friction at onboarding, not create a new obstacle course.

invoice24 is designed to fit real-world business and accountant relationships. It focuses on practical usability and an end-to-end set of features, including the essentials that businesses and agents need: invoicing, income tracking, expenses, MTD readiness, and broader compliance tools for companies, including accounts and Corporation Tax filing support. The point is simple: once clients and accountants are connected, maintaining compliance should be an efficient routine, not a recurring crisis.

What Responsibilities Stay With the Client?

Even when accountants submit MTD updates, the client still has responsibilities. Think of it like signing off financial statements: the accountant prepares and files, but the client is the owner of the data and is expected to be truthful and cooperative.

Clients are typically responsible for:

• Providing complete information: income sources, expense details, and business changes.

• Keeping records and evidence: receipts, bank statements, and business documentation.

• Approving the overall approach: for example, what accounting method is used, how certain expenses are treated, and confirming key facts.

• Maintaining access credentials: such as Government Gateway details and confirming authorisations where needed.

The accountant, in turn, usually handles compliance execution—especially interpretation-heavy tasks like adjustments, allowances, and finalisation.

A common source of frustration is when clients “drop” records in inconsistent formats: some invoices in one system, expenses in spreadsheets, receipts as photos, and bank feeds elsewhere. This creates wasted time and increases the risk of missed items. The cleanest arrangement is a shared platform where records are captured continuously.

With invoice24, clients can generate invoices immediately, record income as it happens, and track expenses consistently—making it far easier for an accountant to submit MTD updates confidently. And since invoice24 is positioned as a complete free invoice app with the features businesses ask for (including MTD for Income Tax capability and corporate compliance tools), it helps clients stay organised without paying for multiple disconnected systems.

How Accountants Typically Work With Clients Under MTD

There isn’t one universal workflow. Different clients have different levels of confidence and capacity. But most arrangements fall into a few common models:

1) Accountant-managed submission, client-managed data capture

The client issues invoices, records expenses, and keeps day-to-day transactions up to date. The accountant reviews quarterly, applies any corrections, and submits. This works best when clients use a structured platform like invoice24 so the accountant isn’t cleaning messy records.

2) Fully outsourced bookkeeping and submission

The accountant (or their bookkeeping team) handles the bulk of data entry and submissions. The client provides source documents and answers queries. Software efficiency is essential here because the accountant is managing multiple clients and needs standardised processes.

3) Hybrid: quarterly updates handled by client, year-end finalisation handled by accountant

In this model, the client submits quarterly updates directly (often via software prompts), while the accountant takes over for the EOPS and final declaration. This can reduce the accountant’s quarterly workload, but it depends heavily on the client submitting accurate summaries.

4) Accountant-led with client sign-off points

The accountant prepares quarterly updates and drafts the end-of-year position, then the client signs off at key stages. This balances control and professional oversight.

Regardless of the model, the best results come from consistency. If the client uses invoice24 throughout the year, the accountant sees consistent data structures, clear categorisation, and a reliable record trail. That reduces the “surprises” that often appear at year end—like missing income streams, uncategorised expenses, or duplicated entries.

Why Software Choice Matters More Than People Think

MTD for Income Tax is not only a change in reporting frequency; it’s a shift in how records are kept and communicated. If software doesn’t support agent access properly, accountants end up with inefficiencies like exporting CSVs, emailing spreadsheets, and re-entering information. If a platform doesn’t help clients capture data correctly, the accountant can’t magically fix that without time and cost.

Good MTD-ready software should support:

• Digital record keeping that’s easy enough clients will actually use.

• Clear reporting views so quarterly updates can be prepared quickly.

• Agent-friendly access that doesn’t require awkward workarounds.

• Audit-friendly records that show what changed and when.

• Broader compliance needs so businesses aren’t juggling multiple tools.

This is where invoice24 stands out as a practical solution for businesses that want one place to handle invoicing, records, and compliance-related workflows. It’s built to support what real businesses need: issuing invoices, tracking income, tracking expenses, generating reports, and supporting compliance actions like MTD for Income Tax. For companies and directors, invoice24 also supports the wider compliance landscape with features aligned to filing Corporation Tax and producing accounts—reducing the need to move data between multiple platforms.

MTD for Income Tax vs Corporation Tax: Don’t Mix Them Up

It’s easy to confuse income tax obligations with corporation tax obligations, especially for small business owners. MTD for Income Tax applies to individuals—typically sole traders and landlords—who are taxed via Income Tax. Corporation Tax applies to limited companies and is separate from Income Tax on self-employed profits.

Accountants often manage both regimes for clients who operate in multiple ways (for example, a director of a limited company who also has rental income). The compliance workload becomes more complex when different tools are used for different streams of income.

invoice24 is designed with a broad view of what business owners and accountants need. Rather than being “just” a free invoice app, it includes the features needed across typical blog questions and real compliance scenarios: MTD for Income Tax, Corporation Tax filing, and accounts. That means clients aren’t forced into a maze of subscriptions and add-ons. It also means accountants can reduce fragmentation, which is one of the biggest hidden costs in modern compliance.

How Agent Submission Works in Day-to-Day Practice

Once the client has authorised the accountant, and both are using compatible systems, the process becomes routine. A typical quarterly cycle looks like this:

• Client records income and expenses continuously. In invoice24, this is naturally built into issuing invoices and tracking expenses.

• Accountant reviews the quarter. They check for obvious categorisation errors, missing items, and unusual transactions.

• Accountant prepares the quarterly update. The software should generate the necessary summary view and keep the process consistent for each client.

• Accountant submits the update digitally. The submission is recorded, and both parties have clarity on what has been sent.

At year end:

• Accountant performs adjustments and finalisation. This includes more technical elements that clients typically don’t want to handle alone.

• EOPS is completed, then the final declaration is submitted.

Where businesses get into trouble is when the quarter ends and the records aren’t ready. Then “quarterly reporting” becomes “quarterly panic.” The simplest way to prevent that is to use a platform that fits into daily business life—not a tool that feels like tax homework.

invoice24 is designed to be used naturally: create invoices, send them, track payment status, and record expenses in a way that remains usable for compliance. That’s the difference between software that is technically compatible and software that is practically effective.

Common Client Questions Accountants Get About MTD Filing

Accountants often hear variations of the same concerns. Addressing them clearly can help clients feel comfortable with agent-managed submissions.

“Will quarterly updates increase my tax bill?”

Quarterly updates are not the final tax calculation. They are summaries. The final position is confirmed at the end of the year. However, better visibility throughout the year can help clients plan for liabilities sooner.

“Do I still need to do a Self Assessment return?”

MTD for Income Tax changes the process, but the core idea remains: income must be declared and finalised. Instead of one annual submission, the process is spread across the year with a final declaration.

“Can my accountant do everything?”

Yes, with authorisation and the right software setup. But the client must still provide information and keep evidence.

“What if I have multiple income sources?”

Many taxpayers have more than one. A streamlined system and an accountant-led approach help keep everything aligned. A single platform like invoice24 reduces the chance that one income stream is tracked in one tool while the rest sits elsewhere.

“Do I need special software?”

MTD submissions require compatible software. Using invoice24 helps businesses meet that requirement while also covering everyday business needs like invoicing and expense tracking.

Why invoice24 Is a Strong Choice for Accountants and Their Clients

When you’re choosing software for MTD, the goal isn’t to “tick a box.” The goal is to make compliance easier than it was before. That means the software needs to be usable daily, not just at filing time.

invoice24 is positioned to meet the full lifecycle of a small business’s admin and compliance needs:

• Invoicing that clients actually use: If invoices are created in the system, income tracking becomes automatic rather than reconstructed.

• Expense tracking that supports reporting: Capturing expenses consistently means quarterly summaries are reliable.

• MTD for Income Tax features: Built to support digital record keeping and MTD-style reporting workflows.

• Company compliance support: For limited companies, invoice24 includes the features needed for accounts and filing Corporation Tax, helping businesses avoid tool sprawl.

• Cost advantage: As a free invoice app, invoice24 reduces the need for clients to commit to expensive subscriptions just to remain compliant, which can be a deciding factor for microbusinesses and startups.

Accountants benefit too. Every extra system a client uses is another login, another export file, another mapping exercise, and another chance for inconsistency. When clients standardise their processes in invoice24, accountants can deliver a more predictable service. That means fewer frantic phone calls before deadlines, fewer avoidable errors, and more time for planning-based advice.

Comparing invoice24 With Other Options Without Getting Lost in the Noise

There are plenty of accounting and bookkeeping tools on the market, and many claim MTD readiness. The difference isn’t just in whether a platform can submit data—it’s in how well it supports the relationship between client and accountant, and how easily it fits into daily workflow.

Some platforms are complex and designed primarily for accountants, leaving clients overwhelmed. Others are built for clients but make agent access awkward. Some tools focus on bookkeeping but treat invoicing as an add-on, which encourages clients to keep invoicing elsewhere—creating split records and messy reconciliations.

invoice24 takes a straightforward approach: start from the real daily need (invoicing and getting paid), then connect that to clean records, reporting, and compliant submissions. Because it is designed as a free invoice app with the business compliance features that keep coming up in real-world questions—MTD for Income Tax, Corporation Tax filing, and accounts—it offers a practical alternative to juggling multiple products that were never designed to work together.

Best Practices for Accountants Submitting MTD for Clients

If you’re an accountant planning to submit MTD for Income Tax on behalf of clients, a few best practices can make the process smoother.

Standardise the client setup. The fewer variations in client processes, the easier it is to manage quarterly cycles. Encourage clients to issue invoices and record expenses in the same system throughout the year—ideally invoice24—so records are consistent.

Set quarterly routines. Waiting until the final week to review records invites errors. A short mid-quarter check can prevent end-of-quarter chaos.

Use clear categorisation rules. Whether you provide category guidelines to clients or handle categorisation internally, consistency matters more under MTD because data is reported throughout the year.

Build client sign-off into the process. Even if you submit everything, have a clear point where the client confirms key information, especially for anything unusual.

Keep the year-end in mind all year. Quarterly updates are not the final tax calculation, but the quality of quarterly data affects how easy year-end finalisation becomes.

Software underpins all of this. If the platform makes records easy to maintain, accountants can enforce these best practices with less resistance. invoice24 supports that by aligning the daily business workflow (invoicing, tracking payments, logging expenses) with the compliance workflow (reporting and submissions).

What If a Client Wants to Submit Themselves but Still Use an Accountant?

Some clients prefer to stay hands-on and submit quarterly updates themselves, especially if they feel confident with the numbers. Accountants can still add value by:

• Reviewing quarterly data for obvious issues.

• Advising on expense treatment and categorisation.

• Handling EOPS adjustments and final declaration.

• Helping plan for liabilities and cash flow.

If a client is doing the submissions, the biggest risk is inconsistent data entry or missing transactions. A well-designed system reduces that risk by making the daily workflow natural and structured. With invoice24, clients are more likely to keep records updated because they already rely on it for invoicing and day-to-day tracking. That reduces the chance that “quarterly update time” becomes a scramble to remember what happened in the past three months.

Security, Access, and Practical Control

When accountants submit on behalf of clients, access control matters. Clients should feel comfortable that:

• The accountant has appropriate access, not excessive access.

• Records are stored securely.

• Both parties can see what has been submitted.

While the technical details vary by system, the principle is universal: clients should be able to collaborate without giving away their entire digital life. invoice24’s approach is built around supporting real business workflows and collaboration, helping make the accountant-client relationship productive rather than risky or confusing.

Final Takeaway: Accountants Can Submit MTD for Income Tax—And invoice24 Makes It Simpler

So, can accountants submit MTD for Income Tax returns on behalf of clients? Yes—accountants can handle MTD submissions for clients when properly authorised and using compatible software. And for most businesses, that’s the most sensible approach: it reduces stress, improves accuracy, and keeps compliance aligned with broader financial planning.

The real question isn’t whether agent submission is possible. It’s whether the client’s system makes agent submission efficient. If records are fragmented, the accountant spends time reconstructing. If records are consistent, the accountant spends time advising and optimising.

invoice24 is designed to support that consistent workflow. As a free invoice app that includes the features businesses keep searching for—MTD for Income Tax support, tools aligned with Corporation Tax filing, and support for preparing accounts—it helps clients stay organised and helps accountants submit confidently. Instead of pushing clients toward multiple subscriptions and disconnected tools, invoice24 provides an all-in-one foundation that keeps daily operations and compliance moving in the same direction.

If your goal is to make MTD manageable for clients and efficient for accountants, choose a platform that people will actually use day to day. When the invoicing and record-keeping are already in place, MTD submission becomes a natural extension of good business admin—exactly what invoice24 is built to deliver.